APOTHEEK VAN DER PLAS: what changed
APOTHEEK VAN DER PLAS
Largest movements
- Receivables within one year -€14,360
down €14,360 (-37.9%), from €37,933 to €23,573
of which Trade receivables: -€13,496
- Tangible fixed assets -€12,185
down €12,185 (-20.0%), from €60,917 to €48,733
of which Furniture and vehicles: -€12,785
- Stocks and contracts +€6,126
up €6,126 (+11.6%), from €53,031 to €59,158
- Cash +€4,177
up €4,177 (+10.8%), from €38,510 to €42,687
mainly Receivables within one year (+€14,360) and Depreciation (+€14,030)
- Deferred charges and accrued income -€3,646
down €3,646 (-57.9%), from €6,295 to €2,649
- Other debts -€12,731
down €12,731 (-72.7%), from €17,510 to €4,779
- Trade debts -€10,986
down €10,986 (-21.2%), from €51,749 to €40,762
- Reserves +€3,773
up €3,773 (+16.9%), from €22,339 to €26,112
- Gross operating margin +€10,937
up €10,937 (+88.9%), from €12,308 to €23,245
- Depreciation +€5,517
up €5,517 (+64.8%), from €8,512 to €14,030
- Financial income -€1,519
down €1,519 (-65.4%), from €2,321 to €802
- Taxes +€1,164
up €1,164 (+81.6%), from €1,426 to €2,590
- Financial charges -€705
down €705 (-33.6%), from €2,101 to €1,396
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,687 | €176,800 | -€19,887 | -10.1% |
| Fixed assets | 21/28 | €60,917 | €48,733 | -€12,185 | -20.0% |
| Tangible fixed assets | 22/27 | €60,917 | €48,733 | -€12,185 | -20.0% |
| Plant, machinery and equipment | 23 | €3,877 | €4,668 | +€791 | +20.4% |
| Furniture and vehicles | 24 | €56,380 | €43,595 | -€12,785 | -22.7% |
| Other tangible fixed assets | 26 | €660 | €470 | -€190 | -28.8% |
| Current assets | 29/58 | €135,770 | €128,067 | -€7,703 | -5.7% |
| Stocks and contracts in progress | 3 | €53,031 | €59,158 | +€6,126 | +11.6% |
| Stocks | 30/36 | €53,031 | €59,158 | +€6,126 | +11.6% |
| Amounts receivable within one year | 40/41 | €37,933 | €23,573 | -€14,360 | -37.9% |
| Trade receivables | 40 | €33,394 | €19,898 | -€13,496 | -40.4% |
| Other amounts receivable | 41 | €4,538 | €3,675 | -€864 | -19.0% |
| Cash at bank and in hand | 54/58 | €38,510 | €42,687 | +€4,177 | +10.8% |
| Deferred charges and accrued income | 490/1 | €6,295 | €2,649 | -€3,646 | -57.9% |
| Total equity and liabilities | 10/49 | €196,687 | €176,800 | -€19,887 | -10.1% |
| Equity | 10/15 | €123,954 | €127,728 | +€3,773 | +3.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €22,339 | €26,112 | +€3,773 | +16.9% |
| Distributable reserves | 133 | €22,339 | €26,112 | +€3,773 | +16.9% |
| Profit (loss) carried forward | 14 | €1,615 | €1,615 | -€0 | 0.0% |
| Amounts payable | 17/49 | €72,733 | €49,072 | -€23,661 | -32.5% |
| Amounts payable within one year | 42/48 | €69,645 | €46,207 | -€23,438 | -33.7% |
| Trade debts | 44 | €51,749 | €40,762 | -€10,986 | -21.2% |
| Suppliers | 440/4 | €51,749 | €40,762 | -€10,986 | -21.2% |
| Taxes, remuneration and social security | 45 | €387 | €666 | +€279 | +72.0% |
| Taxes | 450/3 | €387 | €666 | +€279 | +72.0% |
| Other amounts payable | 47/48 | €17,510 | €4,779 | -€12,731 | -72.7% |
| Accrued charges and deferred income | 492/3 | €3,088 | €2,865 | -€223 | -7.2% |
| Non-recurring operating income | 76A | - | €5,449 | +€5,449 | |
| Remuneration, social security and pensions | 62 | €1,707 | €1,859 | +€152 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,512 | €14,030 | +€5,517 | +64.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,308 | €23,245 | +€10,937 | +88.9% |
| Operating profit (loss) | 9901 | €1,702 | €6,957 | +€5,255 | +309% |
| Financial income | 75/76B | €2,321 | €802 | -€1,519 | -65.4% |
| Recurring financial income | 75 | €2,321 | €802 | -€1,519 | -65.4% |
| Financial charges | 65/66B | €2,101 | €1,396 | -€705 | -33.6% |
| Recurring financial charges | 65 | €2,101 | €1,396 | -€705 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €1,922 | €6,363 | +€4,441 | +231% |
| Income taxes | 67/77 | €1,426 | €2,590 | +€1,164 | +81.6% |
| Profit (loss) for the period | 9904 | €496 | €3,773 | +€3,278 | +661% |
| Profit (loss) for the period to be appropriated | 9905 | €496 | €3,773 | +€3,278 | +661% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.